Inventories BTON Annual Report 2012
PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended
31 Desember 2012 dan 2011 December 31, 2012 and 2011
11. Aset Tetap 11. Property, Plant and Equipment
2012
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balance
Additions Deductions
Reclassification Ending Balance
Biaya Perolehan : Cost :
Tanah 1.680.598.083
2.043.750.000 -
- 3.724.348.083
Land Bangunan dan prasarana
3.811.609.460 -
- -
3.811.609.460 Building and improvements
Mesin dan perlengkapan 22.896.779.366
- -
- 22.896.779.366
Machinery and equipment Instalasi gas dan listrik
1.333.329.156 -
- -
1.333.329.156 Electricity and gas installation
Kendaraan 721.823.180
469.300.000 304.800.000
- 886.323.180
Vehicles Inventaris kantor dan pabrik
800.242.309 49.500.000
- -
849.742.309 Plant and office equipment
Aset dalam penyelesaian Construction in progress :
Bangunan dan prasarana 1.872.907.910
280.897.055 -
- 2.153.804.965
Building and improvements Mesin dan perlengkapan
3.140.999.654 187.499.334
- -
3.328.498.988 Mechinery and equipment
Instalasi gas dan listrik -
2.306.396.528 -
- 2.306.396.528
Electricity and gas installation Inventaris kantor dan pabrik
- 355.813.499
- -
355.813.499 Plant and office equipment
Jumlah 36.258.289.118
5.693.156.416 304.800.000
- 41.646.645.534
Total Akumulasi Penyusutan :
Accumulated Depreciation : Bangunan dan prasarana
2.518.842.861 190.580.473
- -
2.709.423.334 Building and improvements
Mesin dan perlengkapan 21.231.968.753
509.820.752 -
- 21.741.789.505
Machinery and equipment Instalasi gas dan listrik
1.293.429.638 15.677.300
- -
1.309.106.938 Electricity and gas installation
Kendaraan 721.823.180
39.108.333 304.800.000
- 456.131.513
Vehicles Inventaris kantor dan pabrik
643.008.377 67.133.572
- -
710.141.949 Plant and office equipment
Jumlah 26.409.072.809
822.320.430 304.800.000
- 26.926.593.239
Total
Nilai Tercatat 9.849.216.309
14.720.052.295 Net Book Value
2011
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning Balance
Additions Deductions
Reclassification Ending Balance
Biaya Perolehan : Cost :
Tanah 1.680.598.083
- -
- 1.680.598.083
Land Bangunan dan prasarana
3.793.531.860 -
- 18.077.600
3.811.609.460 Building and improvements
Mesin dan perlengkapan 22.791.279.366
- -
105.500.000 22.896.779.366
Machinery and equipment Instalasi gas dan listrik
1.333.329.156 -
- -
1.333.329.156 Electricity and gas installation
Kendaraan 721.823.180
- -
- 721.823.180
Vehicles Inventaris kantor dan pabrik
738.353.309 49.000.000
10.000.000 22.889.000
800.242.309 Plant and office equipment
Aset dalam penyelesaian Construction in progress :
Bangunan dan prasarana 494.409.090
1.396.576.420 -
18.077.600 1.872.907.910
Building and improvements Mesin dan perlengkapan
983.399.154 2.157.600.500
- -
3.140.999.654 Mechinery and equipment
Inventaris kantor dan pabrik 1.580.000
126.809.000 -
128.389.000 -
Plant and office equipment Jumlah
32.538.303.198 3.729.985.920
10.000.000 -
36.258.289.118 Total
Akumulasi Penyusutan: Accumulated Depreciation :
Bangunan dan prasarana 2.329.090.943
189.751.918 -
- 2.518.842.861
Building and improvements Mesin dan perlengkapan
20.556.634.161 675.334.592
- -
21.231.968.753 Machinery and equipment
Instalasi gas dan listrik 1.260.669.535
32.760.103 -
- 1.293.429.638
Electricity and gas installation Kendaraan
709.855.692 11.967.488
- -
721.823.180 Vehicles
Inventaris kantor dan pabrik 593.575.916
59.432.461 10.000.000
- 643.008.377
Plant and office equipment Jumlah
25.449.826.246 969.246.562
10.000.000 -
26.409.072.809 Total
Nilai Tercatat 7.088.476.952
9.849.216.309 Net Book Value
46
PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended
31 Desember 2012 dan 2011 December 31, 2012 and 2011
11. Aset Tetap Lanjutan 11. Property, Plant and Equipment Continued
Beban penyusutan dialokasikan sebagai berikut : Depreciation expense was allocated to the following :
Beban pabrikasi Manufacturing expenses
Catatan 19 Note 19
Beban umum dan General and administrative
administrasi Catatan 21 expenses Note 21
Jumlah Total
Construction in progress mainly represents machine and equipment and building and improvements of the
Company with the estimated to be complish are as follows :
106.241.905
Perusahaan memiliki dua bidang tanah yang terletak di Desa Krikilan, Kecamatan Driyorejo, Gresik, Jawa Timur
dengan hak legal berupa Hak Guna Bangunan HGB
No. 41 dan 100 masing - masing dengan luas 13.160 m
2
dan 1.635 m
2
yang berjangka waktu 30 tahun dan akan jatuh tempo tahun 2024 dan 2033. Manajemen
berpendapat tidak
terdapat masalah
dengan perpanjangan hak atas tanah karena seluruh tanah
diperoleh secara sah dan didukung bukti kepemilikan yang memadai.
897.846.612
The Company owns two parcel of land located in Desa Krikilan, Kecamatan Driyorejo, Gresik, East Java with
Building Use Right Hak Guna Bangunan or HGB No. 41 and 100, measuring 13,160 square meters and 1,635
square meters, respectively, for a period of 30 years until 2024 and 2033, respectively. Management believes that
there will be no difficulty in the extension of the landrights since all the land were aqquired legally and supported by
sufficient evidence of ownership.
716.078.525
2011
On December 31, 2012 and 2011, all property, plant and equipment, except land and vehicles, were insured against
fire and
other possible
risks with
PT Kurnia Insurance Indonesia and PT Asuransi Pratama Karya for Rp 41,916,600,000. Vehicles were insured
against all risks with PT Malacca Trust Wuwungan Insurance and PT Asuransi Himalaya for Rp 563.000.000
in 2012 and Rp 435,000,000 in 2012. Management believes that the insurance coverage is adequate to cover
possible losses on the assets insured.
2012
Pada tanggal 31 Desember 2012 dan 2011, seluruh aset tetap kecuali tanah dan kendaraan telah diasuransikan
terhadap resiko kebakaran dan resiko lainnya pada PT
Kurnia Insurance
Indonesia dan
PT Asuransi
Pratama Karya
dengan jumlah
pertanggungan Rp 41.916.600.000. Aset tetap kendaraan disuransikan terhadap semua resiko kepada PT Malacca
Trust Wuwungan Insurance dan PT Asuransi Himalaya dengan jumlah pertanggungan sebesar Rp 563.000.000
dan Rp 435.000.000 masing - masing pada tahun 2012 dan
2011. Manajemen
berpendapat bahwa
nilai pertanggungan
tersebut cukup
untuk menutupi
kemungkinan kerugian atas aset yang dipertanggungkan.
Rp
822.320.430
Aset dalam penyelesaian terutama meliputi mesin dan perlengkapan serta bangunan dan prasarana dengan
estimasi penyelesaian sebagai berikut :
71.399.950 969.246.562
Rp
Aset Dalam Penyelesaian Persentase Penyelesaian
Complishment Percentage Estimasi Tahun Penyelesaian
Estimated to be Completed Consturction In Progress
2012 Mesin dan Perlengkapan
96,80 AgustusAugust 2013
Machinery and Equipment Bangunan dan Prasarana
98,91 AgustusAugust 2013
Building and Improvements 2011
Mesin dan Perlengkapan 95
JuniJune 2012 Machinery and Equipment
Bangunan dan Prasarana 99
JuniJune 2012 Building and improvements
47